My employer was involved in criminal activity,i incurred legal costs to confirm I was free and clear of employers illegal acts.Can these criminal lawyer fees be deducted?

[nestro22]

I found out that my employer was performing criminal business practices.  As precaution I hired a lawyer to review the case to confirm that i could not be linked to the employer's criminal acts.  Can these criminal lawyer fees be deducted?

[Leonard · Accepted solution]

No, they can not be deducted.

In past tax years, attorney fees were a miscellaneous itemized deduction subject to the 2% rule.

However this year the 2%  miscellaneous itemized deduction has been eliminated.